Carbon Footprint Report

2019 and 2020

Contents
1. Introduction...........................................................................................................................................................1

2. Methdology for Calculations...........................................................................................................................2

3. Carbon Footprint. Results and Analysis .......................................................................................................5

3.1. Results of the 2019 and 2020 Carbon Footprint .............................................................................5

3.2. Evolution of the Carbon Footprint 2015-2020 .................................................................................7

4. Emission factors used ...................................................................................................................................... 11

Table Index
Table 1: Carbon Footprint by Scope and Country Office 2019 and 2020 ...................................................6

Table 2: Annual Evolution of Educo’s Carbon Footprint by Scope ................................................................7

Table 3: Greenhouse Gas Emission in 2020 by Type of Emission Source and Country Office .............9

Table 4: Greenhouse Gas Emission in 2019 by Type of Emission Source and Country Office .......... 10

Graphics Index
Graph 1: Carbon Footprint 2019 and 2020. Percentage Distribution by Scope .......................................7

Graph 2: Evolution of Greenhouse Gas Emissions by Scope ............................................................................8

 1. Introduction
The new 2020-2030 Global Impact Framework reflects our conviction that we cannot think about human
wellbeing, and specifically that of children and adolescents, without also thinking about the relationship
with the natural environment, which is reflected in the social impact statement:

“Children and adolescents fully enjoy their wellbeing, their rights and opportunities to develop their abilities
on a shared planet”.

Therefore, all our work for the next decade must contribute to achieving this social impact, in which the
wellbeing and enjoyment of children's rights are intrinsically linked to the protection of the environment.

Equally, the new 2021-2025 Global Programme Framework contains a firm and resolute commitment to
environmental sustainability, as it includes the Ecological Transition component as one of the priority work
areas to be developed at a programmatic level over the next few years.

Lastly, our 2021-2023 Organisational Development Plan includes, as a specific goal for the next three years,
the reduction of the organisation’s environmental footprint, for which the Environmental Policy is a key
element, as it is the document which establishes our commitment in this sense and defines the objectives
and lines of action aimed at reducing this environmental footprint, both the one generated by the
implementation of our programs and projects, as well as the daily activity of the organisation.

Which is why, over the next three years we will work to implement the Enviromental Policy, with the design
and setting up of actions in various areas of the organisation, from initiatives aimed at reducing or offsetting
our greenhouse gas emissions, reducing the amount of waste we generate, to the incorporation of
environmental criteria in the selection of suppliers.

Similarly, it is important to highlight that, during 2020, Educo has played an important role in the elaboration
of documents at the heart of the ChildFund Alliance, such as the Environmental Sustainability Standards
shared by all its member organisations and which guide the work for the protection of the environment
and the reduction of the impact generated by our actions.

Carbon Footprint Report for 2019 and 2020 // 1

 2. Methdology for Calculations
The calculation of the organisation’s carbon footprint is carried out annually and allows us to estimate the
greenhouse gas (GHG) emissions associated to Educo’s activities and establish adequate measures for
reducing them.

To calculate the carbon footprint for the years 2019 and 2020 we have used the 2020 and 2021 versions of
the Guide to calculating greenhouse gas emissions published by the Catalan Climate Change Office and
which uses the ISO 14064-1:2018 methodology. In addition, we have also applied the GHG (Grennhouse
Gas) Protocol standards.

The carbon footprint measures the impact on the planet in terms of how many greenhouse gas emissions
we emit directly or indirectly in our daily activities as an organisation. For example, how much fuel we use
during the trips we make with our vehicles, how much electricity we consume or what impact the use of
air conditioning equipment has.

The calculation is made with an operational control approach, i.e. it includes all offices and activities of the
organisation that Educo has direct control over. Therefore it is carried out globally, including the direct and
indirect emissions (see table below) in all of our country offices in Africa, America and Asia and, in Spain,
the head office in Barcelona and the office in Madrid. For the calculation for 2020 the country office in Niger
has also been added.

The emissions inventory includes emissions generated by the activity at the organisational level, such as
emissions generated directly and indirectly by the use of the offices. In terms of the activities carried out for
the implementation of projects, only the emissions generated by associated work-related travel are
included, both through vehicles managed by the organisation and other means of transport.

In the following table the GHG emissions identified to calculate the carbon footprint are presented, in
accordance with what was mentioned above, which are classified in three scopes:

Carbon Footprint Report for 2019 and 2020 // 2

 Emissions Activities

Scope Category Emissions activities Activity data

Fuel consumption in stationary sources Litres of fuel consumed

installed in Educo offices such as boilers,
heaters or generators.

Leakage emissions of fluorinated gases Kg of recharged gas

Direct emissions by the
from leaking air-conditioning,
organisation whose source
Scope 1 refrigeration and air-conditioning
belongs to the organisation or is
equipment.
controlled by it.

Fuel consumption for journeys in vehicles Litres of fuel consumed by

managed by the organisation for the fuel type or km travelled by
development of projects and/or other vehicle type and fuel type
activities. used

Scope 2 Indirect emissions associated to Electricity consumption in the Educo kWh of electricity purchased
electricity consumption offices

Work-related travel using transport not Origin and destination of the

controlled by the organisation, mainly air travel and type of transport
and rail. used
Indirect emissions from goods
and services used by the
Scope 3 Purchase of paper Kg of paper purchased by
organisation, but not controlled by
type
the organisation

In itinere journeys (employee travel to Survey regarding in itinere

and from the workplace) travel

2015 has been taken as the reference year (base year) for the carbon footprint analysis, as it was the first
year in which the direct and indirect emissions from all country offices were included. The reference year is
useful for analysing the evolution of the organisation’s GHG emissions and get to know the effectiveness
of the measures taken to reduce these emissions, as the changes in Educo’s operations since 2015 have not
been decisive (in terms of calculating the carbon footprint) in relation to the organisation's operations as a
whole. In 2020, specifically, the emissions of the Niger office have been incorporated, with a total weight of
emissions of less than 1%, so the base year remains unchanged.

Carbon Footprint Report for 2019 and 2020 // 3

For the years 2019 and 2020, the methodology for calculating direct specific emissions from fluorinated gas
leakage for air-conditioning and refrigeration equipment has been adjusted. From 20191, following the
Guide to calculating greenhouse gas emissions from the Catalan Climate Change Office, the calculation is
made on the basis of the gas recharges made during the year being calculated, which would therefore be
equivalent to the leakage that occurred previously. Despite the fact that this change in methodology for
the calculation of flourinated gas emissions has had a significant impact on the magnitude of Educo’s
carbon footprint, the reference year has not been modified for the global analysis, because this change has
mainly affected the country office in Mali. However, it will be taken into account when setting emission
reduction targets for this country office.

Similarly, it is worth highlighting that in itinere journeys have been included in the 2019 carbon footprint
calculation, using the estimate resulting from the staff survey conducted that same year. In terms of in
itinere journeys in 2020, given the prevailing pandemic situation, since March 2020 most of the Educo
employees have continued to work remotely, therefore this activity has been excluded from the calculation
and the importance of this data will be assessed when we are in a post-pandemic situation.

Lastly, it is important to highlight that in section 4. Emission factors used of this report detailed infomration
can be found about the emission factors applied and the information sources used for estimating the GHG
emissions.

1 Until 2018, leakage was estimated according to the equipment used in each office, the type of refrigerant gas used,
the capacity of the equipment (in kg) and the annual ratio of leakage according to usage time, following the DEFRA
(Department for Environment Food and Rural Affairs - UK Government) calculation methodology.

Carbon Footprint Report for 2019 and 2020 // 4

 3. Carbon Footprint. Results and Analysis
3.1. Results of the 2019 and 2020 Carbon Footprint
The Educo GHG emissions in 2019 and 2020 were the following:

Carbon Footprint 2019 Carbon Footprint 2020

5324.32 2761.69
t CO2eq t CO2eq

The Educo carbon footprint has gone down 48% in 2020 compared to 2019, specifically, in 2020 Educo
has emitted 2562.63t of CO2eq2 less than in 2019. The pandemic situation, and with it the confinements
and quarantines that have ocurred internationally, have been the determining factors for this difference. In
fact, the most drastic reduction in GHG emissions has been produced in Scope 3, in particular the indirect
emissions generated by in itinere journeys, because most of the Educo staff is working remotely since the
start of teh pandemic, as well as work-related travel, which was paralysed in March 2020 and was drastically
reduced for the rest of the year.

The results of the carbon footprint calculation for 2019 and 2020 by scope and country office are detailed
below:

2 The CO2 equivalent is a universal unit of measurement that indicates the global warming potential of each of the
different greenhouse gases, expressed in terms of the global warming potential of one unit of carbon dioxide. The
CO2eq emissions provide a useful metric for comparing different greenhouse gas emissions. Definition from the
Spanish Climate Change Office (Oficina Española del Cambio Climático) and the Catalan Climate Change Office
(Oficina Catalana del Canvi Climàtic)

Carbon Footprint Report for 2019 and 2020 // 5

Table 1: Carbon Footprint by Scope and Country Office 2019 and 2020

2019 carbon footprint (in t CO2 eq) 2020 carbon footprint (in t CO2 eq)
Country office / Scope Scope 1 Scope 2 Scope 3 Scope 1 Scope 2 Scope 3

Bangladesh 27.06 27.06 27.06 35.66 31.09 115.88

Benin 57.01 57.01 57.01 59.36 46.83 10.97

Bolivia 3.78 3.78 3.78 1.65 1.87 19.11

Burkina Faso 122.53 122.53 122.53 29.35 36.61 45.45

El Salvador 1.526.98 1.526.98 1,526.98 69.54 84.75 490.39

SPAIN 2.42 2.42 2.42 1.53 37.51 233.72

The Philippines 31.05 31.05 31.05 9.49 32.92 94.93

Guatemala 17.85 17.85 17.85 0.99 3.21 24.59

India 0.00 0.00 0.00 0.00 8.38 25.24

Mali 2,043.58 2,043.58 2.043.58 2,170.50 13.85 12.30

Nicaragua 11.45 11.45 11.45 1.28 12.90 57.16

Niger - - - 12.08 1.62 1.65

Senegal 19.57 19.57 19.57 13.48 0.53 20.84

Scope total 3.863.27 3,863.27 3,863.27 2,404.91 310.45 1,150.59

TOTAL 5,324.32 2,761.69

GREENHOUSE GAS EMISSIONS 2019

Scope 1 Scope 2 Scope 3

3863 310 1150

(t CO2 eq) (t CO2 eq) (t CO2 eq)

GREENHOUSE GAS EMISSIONS 2020

Scope 1 Scope 2 Scope 3

2404 238 117

(t CO2 eq) (t CO2 eq) (t CO2 eq)

As we have mentioned, the reduction in mobility as a result of the pandemic has significantly reduced the
indirect emissions generated by in itinere journeys and work-related travel. Therefore, between 2019 and
2020, Scope 3 emissions have been reduced by 90%. On the other hand, the indirect emissions by electricity
consumption (scope 2) have diminished 23% and direct emissions, gathered in scope 1, have gone down
37%.

Carbon Footprint Report for 2019 and 2020 // 6

Graph 1: Carbon Footprint 2019 and 2020. Percentage Distribution by Scope

Huella de carbono 2019 Huella de carbono 2020

4%
22% 9%

6%

73%
87%

Alcance 1 Alcance 2 Alcance 3

Alcance 1 Alcance 2 Alcance 3

The percentage distribution graphs for carbon footprint by scope show that direct emissions (Scope 1)
account for the largest percentage of emissions for both 2019 and 2020. The percentage of direct emissions
(Scope 1) has increased, going from 73% in 2019 to 87% in 2020. Likewise, the reduction of emissions in
Scope 3 due to mobility constraints (both in itinere and work-related travel) has gone down from 22% in
2019 to 4% in 2020.

3.2. Evolution of the Carbon Footprint 2015-2020

The following table shows the evolution of Educo’s carbon footprint since the year 2015.

Table 2: Annual Evolution of Educo’s Carbon Footprint by Scope

GHG emissions (in tCO2eq) 2015 2016 2017 2018 2019 2020

Scope 1: Fuel consumption in stationary

sources and travel in privately-owned vehicles, 344.96 345,13 324.85 338.91 3,863.27 2,404.91
leakage emissions from air conditioning

Scope 2: Electricity consumption 266.56 261.13 390.85 383.79 310.45 238.96

Scope 3: Work travel, in itinere travel and paper

956.48 1001.68 1,102.05 1,160.76 1,150.59 117.82
consumption

TOTAL 1,568.00 1,607.94 1,817.75 1,883.46 5,324.32 2,761.69

Carbon Footprint Report for 2019 and 2020 // 7

Graph 2: Evolution of Greenhouse Gas Emissions by Scope

Evolución de la emisiones de GEI por alcance (en t CO2

eq)
6000

5000

4000

3000

2000

1000

0
2015 2016 2017 2018 2019 2020

Alcance 1 Alcance 2 Alcance 3 TOTAL

Note: For the years 2019 and 2020, the methodology for calculating direct emissions from fluorinated gas leakage has been adjusted
(more information in section 2. Methodology)

As we can see in the graph, the data shows that the total emissions increased significantly in 2019 and went
down again in 2020.

The increase in direct emissions (Scope 1) from 2019 onwards is noteworthy. This difference is basically due
to two reasons:

- Firstly, in 2019 an increase in the number of trips in private vehicles was registered in the El Salvador
country office due to the implementation of projects in new municipalities, some of which are
further away from the Educo offices. Once these projects were over, travel using private vehicles
went down again to 2018 levels.

- Secondly, the change in methodology for the leakage emissions from air conditioning equipment
has highlighted the condition of the air conditioning equipment in the offices in Mali, which
reported a significant amount of kg of fluorinated gas recharges. Furthermore, this corroborates
that the warming potential of fluorinated gases is very high and that an increase in these emissions
therefore has a very significant impact on the carbon footprint result. In any case, the replacement
of older appliances has led to a reduction in these leakage emissions in 2020, and work will continue
in this direction.

Carbon Footprint Report for 2019 and 2020 // 8

For Scope 2, measures to reduce electricity consumption have obtained positive results and emissions have
progressively decreased. Additionally, the prevailing pandemic situation due to COVID-19 brought with it a
drastic reduction in mobility during 2020. From March that year there were confinements and quarantines
in all the countries we work in and most of the Educo staff team has worked remotely for most of the year
(>50%), therefore in itinere travel has been of little relevance. Similarly, the pandemic also caused a radical
reduction in work-related travel.

With regards to Scope 3, until 2019 these emissions represented the largest part of the organisation’s
carbon footprint, as can be seen in the historical data. In 2019 they decreased only slightly compared to
2018, but the increase in Scope 1 due to leakage emissions of fluorinated gases (leakage from air
conditioning equipment) led to a significant decrease in their percentage weight.

Greenhouse gas emissions data by emission source and country office for the year 2019 and then 2020 are
shown below.

Table 3: Greenhouse Gas Emission in 2020 by Type of Emission Source and Country Office

Greenhouse Gas Emission 2020 (in t CO2 eq)

SCOPE 1 SCOPE 2 SCOPE 3
Leakage
Consumption
emissions Electricity Work- Paper (corporate
Country office / of fuel in Travel in private
from air- consumptio related material and
Emission source stationary vehicles
conditioning n travel office paper)
sources
equipment
Total by
Total by type of 1.85 268.08 2,134.98 238.96 56.78 61.03 country
emission source office
Bangladesh 0.31 35.34 0.00 15.42 13.39 0.67 65.14

Benin N/A 25.95 33.41 47.45 0.00 0.21 107.02

Bolivia 0.00 1.65 N/A 4.37 1.11 10.15 17.27

Burkina Faso 0.00 29.35 0.00 48.93 3.79 3.75 85.82

El Salvador N/A 69.54 0.00 44.82 1.31 3.49 119.16

SPAIN 1.53 N/A 0.00 26.88 17.97 38.77 85.14

The Philippines N/A 9.49 0.00 20.49 10.74 0.41 41.13

Guatemala N/A 0.99 0.00 1.11 0.11 0.06 2.27

India N/A N/A 0.00 3.67 5.17 0.14 8.98

Mali N/A 78.36 2,092.14 12.65 0.00 1.47 2,184.62

Nicaragua N/A 1.28 0.00 11.47 0.00 1.30 14.05

Niger N/A 2.65 9.43 1.62 1.42 0.23 15.35

SENEGAL N/A 13.48 0.00 0.10 1.78 0.38 15.73

TOTAL 2,761.69

Carbon Footprint Report for 2019 and 2020 // 9

Table 4: Greenhouse Gas Emission in 2019 by Type of Emission Source and Country Office

Greenhouse Gas Emissions 2019 (in t CO2 eq)

SCOPE 1 SCOPE 2 SCOPE 3

Leakage Paper
Country Consumption
emissions Electricity Work- (corporate
office / of fuel in Travel in private In itinere
from air- consumptio related material and
Emission stationary vehicles travel
conditioning n travel office
source sources
equipment paper)
Total by
Total by
type of
3.06 1,769.70 2,090.52 310.45 405.56 99.91 645.13 country
emission
office
source
Bangladesh 0.47 26.59 0.00 31.09 48.25 1.63 66.00 174.03

Benin N/A 23.60 33.41 46.83 7.22 0.18 3.57 114.82

Bolivia 0.12 3.66 N/A 1.87 0.00 5.68 13.42 24.76

Burkina Faso 0.05 9.33 113.15 36.61 18.69 4.05 22.72 204.59

El Salvador N/A 1,526.98 0.00 84.75 12.90 38.45 439.04 2,102.13

SPAIN 2.42 N/A 0.00 37.51 165.74 47.29 20.69 273.65

The
N/A 31.05 0.00 32.92 67.15 0.21 27.57 158.90
Philippines
Guatemala N/A 17.85 0.00 3.21 7.12 0.16 17.31 45.65

India N/A N/A 0.00 8.38 21.57 0.13 3.54 33.62

Mali N/A 99.62 1,943.96 13.85 0.00 1.12 11.19 2,069.74

Nicaragua N/A 11.45 0.00 12.90 37.35 0.64 19.16 81.50

SENEGAL N/A 19.57 0.00 0.53 19.56 0.38 0.91 40.94

TOTAL 4,679.19

Carbon Footprint Report for 2019 and 2020 // 10

 4. Emission factors used
The direct data for calculating GHG emissions for each of the different emission sources (e.g. litres of fuel or
kWh of electricity consumed) comes from internal country office information, recorded by the administration
departments, as well as from the companies supplying the products and services referred to.

When making the calculations, the so-called emission factor must be applied to the direct data, which
establishes the amount of greenhouse gases emitted for each unit of the activity data parameter. These
emission factors vary depending on the activity involved3.

In the following table details these concepts, including the emission factors used according to the type of
activity. The sources from which these emission factor data have been obtained, i.e. the institution or
specialised body that reliably provides them, are also presented.

EMISSION FACTORS
Scope Activity type Activity data Emission factor Source

Annual consumption of natural gas in 2020: 2.14 CO2/Nm3

m3 2019: 2.15 kg CO2/Nm3
Catalan Climate Change
Annual consumption
Annual consumption of fuel in kg 2020: 3.13 kg CO2/kg Office (2020 and 2021) Guía
of fuel in stationary
práctica para el cálculo de
sources: heating, water Annual consumption of butane gas in
2.96 kg CO2/kg emisiones de gases con efecto
heaters or generators kg
invernadero (GEI)
Annual consumption of generic LPG in
2.98 kg CO2/kg
kg

Litres of petrol 95 or 98 consumed 2020: 2.244 kg de CO2/litro Catalan Climate Change

SCOPE 1

annually 2019: 2.134 kg de CO2/litro Office (2020 and 2021) Guía

Litres of Diesel fuel consumed
annually
Travel in private
vehicles or controlled Annual kilometres travelled for diesel
by the organisation vans with Euro 1 technology and later
at any speeds
Annual kilometres travelled for
motorbikes, 4-stroke engine capacity
< 250 cm3, Euro 1 technology and
above at any speed
2020: 2.459 kg de CO2/litro
2019: 2.467 kg de CO2/litro
233.68 g CO2 / km
108.18 g CO2 / km
práctica para el cálculo de
emisiones de gases con efecto
invernadero (GEI)
Catalan Climate Change
Office (2021) Guía práctica
para el cálculo de emisiones
de gases con efecto
invernadero (GEI)

3 Definition from the Spanish Climate Change Office (Oficina Española de Cambio Climático)

Carbon Footprint Report for 2019 and 2020 // 11

 Database of vehicles in line
with the Spanish IDAE
(Instituto para
Annual kilometres travelled in Nissan
169 gCO2/km la Diversificación y Ahorro de
X-Trail
la Energía de España):
http://coches.idae.es/base-
datos/marca-y-modelo

Annual kilometres travelled in Toyota

232 gCO2/km Toyota Technical Sheet
Hilux

2 088 GWP (Global

Leakage of fluorinated Catalan Climate Change
Annual gas recharges R-410A Warming Potential 1kg
gases in air- Office (2021) Guía práctica
gas/1kg CO2)
conditioning and para el cálculo de emisiones
refrigeration Annual gas recharges R-422A 3 143 GWP de gases con efecto
equipment invernadero (GEI)
Annual gas recharges HFC-23 14 800 GWP

Bangladesh 0.67 kgCO2/kWh Distribution company

Bolivia 2020: 0.6 kgCO2/kWh Distribution company

2019: 0.181 kgCO2/kWh

Burkina Faso, Benin, Mali, Niger, 0.561 kgCO2/kWh Institute for Global
Senegal Environmental Strategies
(2021) List of Grid Emission
Factors, version 10.10
https://pub.iges.or.jp/pub/ige
s-list-grid-emission-factors

El Salvador 0.43 kgCO2/kWh Electricity distribution

companies

Spain Barcelona Head Office: 0.30 Barcelona Head Office:

Annual electricity
SCOPE 2

kg CO2 / Kwh Naturgy

consumption in offices
in Kwh Madrid Office: 0.20 kg CO2 Madrid Office: Iberdrola
/ Kwh Barcelona Warehouse: Endesa
Barcelona Warehouse: 0.27
kg CO2 / Kwh

The Philippines 0.6032 kgCO2/kWh Distribution company

Guatemala 0.3913 kg CO2 / Kwh Distribution company

India 0.85 kgCO2/kWh https://greencleanguide.com/

calculate-your-carbon-
footprint/

Nicaragua 0.71 kgCO2/kWh Distribution company

Senegal 2020: 0.013 kgCO2/kWh Distribution company

2019: 0.011 kgCO2/kWh

Greenhouse gas reporting:

SCOPE 3

Work-related travel
Km travelled by average diesel car 0.16844 kg CO2 / km conversion factors 2020 -
using transport not
GOV.UK (www.gov.uk)

Carbon Footprint Report for 2019 and 2020 // 12

 controlled by the Annual kilometres travelled in petrol
organisation. passenger cars, medium capacity with
Euro 1 technology and later at any
speed
Annual kilometres driven in medium
capacity petrol passenger cars 1.4 - 2.0
l at average speed 69 km/h
198.32 g CO2 / km
140.51 g CO2 / km
Catalan Climate Change
Office (2020 and 2021) Guía
práctica para el cálculo de
emisiones de gases con efecto
invernadero (GEI)

Annual kilometres travelled by 4x4

0.21844 kg CO2e / km Greenhouse gas reporting:
petrol cars
conversion factors 2020 -
Annual kilometres travelled by GOV.UK (www.gov.uk)
0.11337 kg CO2e / km
motorbikes at any speed

2019: 73.36 g CO2/pasajero

Kilometres travelled per passenger on
urban buses
Annual kilometres travelled per
passenger on medium-distance trains
Annual kilometres travelled per
passenger on long-distance trains
x km
2020: 72.22 g CO2/pasajero
x km
26.06 g CO2/Km/pasajero
24.60g CO2/Km/pasajero
Catalan Climate Change
Office (2020 and 2021) Guía
práctica para el cálculo de
emisiones de gases con efecto
invernadero (GEI)

*Airline tickets indicate that

Number of air journeys per passenger Emission data on airline the source of the calculation
per year by origin and destination tickets is the ICAO International Civil
Aviation Organization.

Km by air per average passenger in 0.15553 kg CO2 / pasajero x

short journeys of up to 3700km km Greenhouse gas reporting:
conversion factors 2020 -
GOV.UK (www.gov.uk)
Km by air per average passenger in 0.19085 kg CO2 /
long journeys of more than 3700km passenger per km

Catalan Climate Change

0.3 kg CO2 / passenger per
Annual km by boat per passenger
km
Office (2020) Guía práctica
para el cálculo de emisiones
de gases con efecto
invernadero (GEI)

Kg per year of white office paper and CO2Web. The Carbon

3 kg CO2e per kg of paper
corporate materials Footprint Observatory
Paper consumption
Annual kg per year of recycled office 1.8 kg CO2e per kg of https://www.huellaco2.org/ofi
paper and corporate materials paper matica.php

The following has been used as complementary bibliography:

Spanish Climate Change Office (Ministerio para la Transición Ecológica). Guía para el cálculo de la huella de
carbono y para la elaboración de un plan de mejora de una organización
https://www.miteco.gob.es/es/cambio-climatico/temas/mitigacion-politicas-y-
medidas/guia_huella_carbono_tcm30-479093.pdf

Carbon Footprint Report for 2019 and 2020 // 13

World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD).
Protocolo de Gases de Efecto Invernadero. Estándar corporativo de contabilidad y reporte.
https://ghgprotocol.org/sites/default/files/standards/protocolo_spanish.pdf

Carbon Footprint Report for 2019 and 2020 // 14